PARADISE CITY PRODUCTIONS LIMITED

Registered number

13188611

Filleted Accounts

31 December 2025

PARADISE CITY PRODUCTIONS LIMITED
Registered number:		13188611
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Current assets
Work in progress		38,791			55,314
Debtors	3	97,219			49,911
Cash at bank and in hand		193,299			123,241
		329,309			228,466

Creditors: amounts falling due within one year	4	(1,215,152)			(1,032,209)

Net current liabilities			(885,843)			(803,743)

Net liabilities			(885,843)			(803,743)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(885,943)			(803,843)

Shareholder's funds			(885,843)			(803,743)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Naima Abed
Director
Approved by the board on 15 June 2026

PARADISE CITY PRODUCTIONS LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Going concern
	To date, the company has incurred losses and consequently, its continued existence rests on financial support from its parent company and possibility of winning future contracts. After making enquiries, the directors have formed the judgment that at the time of approving the financial statements, there is reasonable expectation that the company has adequate resources to continue in operational existence for a foreseeable future. For this reason, the directors continue to adopt the going concern basis in preparing these financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment and furniture	25% on reducing balance

	Work in progress
	Work in progress is measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of work in progress is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		3


3	Debtors		2025		2024
£				£

	Trade debtors		70,261		31,742
	Accrued income		19,494		6,687
	Prepayments		1,696		2,900
	VAT receivable		-		2,342
	Other debtors		5,768		6,240
			97,219		49,911


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		135,491		127,382
	Amounts owed to group undertakings		932,496		833,148
	VAT liability		89,054		-
	PAYE liability		-		1,307
	Pension liability		512		715
	Deferred income		43,384		68,807
	Accrued expenses		13,010		850
	Other creditors		1,205		-
			1,215,152		1,032,209


5	Related party disclosures

	Included within debtors is accrued income in the sum of £5,488 (2024: £6,010) receivable from Paradise City Films, the parent company of Paradise City Productions Limited.
	Included within debtors is accrued income in the sum of £403 receivable from Drift Films Ltd, a company in which Ms Naima Abed and Ms Emilie Georges are directors.
	Included within debtors is accrued income of £10,500 receivable from Nova Scotia Ltd. Included within creditors is an amount of £1,205 payable to the same company. Nova Scotia Ltd is a wholly owned subsidiary of Paradise City Productions Limited
	Included within creditors is a balance in the sum of £932,496 payable to Paradise City Films (incorporated in France), the parent company of Paradise City Productions Limited.


6	Controlling party

	The ultimate parent company is Paradise City Films (incorporated in France). Ms Emilie Georges is the person of significant control as she directly or indirectly holds majority of shares in Paradise City Films.


7	Other information

	PARADISE CITY PRODUCTIONS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire House
	582 Honeypot Lane
	Stanmore
	Middlesex
	HA7 1JS